skip to content
Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries Preview this item
ClosePreview this item
Checking...

Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries

Author: Thomas Cantens; Robert Ireland; Gaël Raballand; World Bank.
Publisher: Washington, D.C. : World Bank, ©2013.
Series: Directions in development (Washington, D.C.)., Trade.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize the use of public resources. More than presenting "best practices" and due to the association of academics and  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Genre/Form: Electronic books
Additional Physical Format: Print version:
Reform by numbers.
Washington, D.C. : World Bank, 2012
(DLC) 2012031325
(OCoLC)802319448
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Thomas Cantens; Robert Ireland; Gaël Raballand; World Bank.
ISBN: 9780821397145 0821397141 9781283835398 1283835398
OCLC Number: 818906468
Description: 1 online resource (xix, 151 pages) : illustrations.
Contents: Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990s. The Perverse Effects or Misuse of a Method of Performance EvaluationFrom the Production of Indicators to Contracting: Procedures Constructed around Numbers; Some of the Results from the New Method; Tables; 2.1 Delayed Entry of Customs Assessments; 2.2 Percentage of Adjusted Declarations as a Proportion of All Declarations Rerouted from the Yellow to the Red Channel; 2.3 Customs Inspectors' Hours at Work; Conclusion; Figures; 2.1 Evolution of Time Scales by Operators, 2008-12; 2.2 Evolution of the Volume of Imports and the Amount of Duties Paid, 2007-12; Notes; References. Chapter 3 The Revenue Imperative in CameroonCameroon's Experiment in Management by Objectives; Dealing in Numbers; Under the Sway of the Revenue Imperative; Performance-Based Management at the Taxpaying Interface; Notes; References; Chapter 4 Measuring Performance in the French Customs Administration; Performance: From National to Local; 4.1 French Customs Performance Plan; Map; 4.1 French Interregional Customs Directorates; From Measurement of Activity to Measurement of Performance: The Difficulty of Producing Indicators; 4.2 Sample Indicator; Performance-Managed Services. 4.1 Efficiency of Monitoring TeamsConclusion; 4.2 Effectiveness and Efficiency of Customs Offices; Notes; Reference; Chapter 5 Inspecting Less to Inspect Better; Statistical Scoring Techniques for Measuring Risk: An Innovative Tool for Customs; 5.1 Information Flows on Customs Fraud Theoretically Available to Customs Administrations; Experience in West Africa: The Case of Senegal; 5.2 Decision Tree Envisaged by TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011. 5.2 Assignment to Strict Inspection Channels (Red, Orange, and Yellow) and Outcomes of Inspections, 2011Data Mining: An Accelerator for Customs Modernization; Conclusion; Notes; References; Chapter 6 Mirror Trade Statistics: A Tool to Help Identify Customs Fraud; Data Accuracy and Methodological Issues; The Main Findings of the Cameroon Case Study; 6.1 Percentage of Import Value Reported in Kilograms in the Mirror Database; 6.2 Quantity, Value, and Value Density for Products from China; 6.3 Quantity, Value, and Value Density for M1-M3; 6.4 Quantity, Value, and Value Density for X2 from China.
Series Title: Directions in development (Washington, D.C.)., Trade.
Responsibility: Thomas Cantens, Robert Ireland and Gaël Raballand, editors.

Abstract:

This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize the use of public resources. More than presenting "best practices" and due to the association of academics and practitioners, the case studies explore the conditions under which measurement has been introduced and the effects on the administrative structure, and its relations with the political authority and the users. By analyzing the introduction of measurement to counter corruption and improve revenue collection in Cameroon, two chapters describe to which extent the professional culture has changed and what effects have been noted or not on the public accountability of fiscal administrations. Two other chapters present experiments of uses of quantification to develop risk analysis in Cameroon and Senegal. By using mirror analysis on the one hand and data mining on the other hand, these two examples highlight the importance of automated customs clearance systems which collect daily extensive data on users, commodities flows and officials. One chapter develops the idea of measuring smuggling to improve the use of human and material resources in Algeria and nurture the questioning on the adaptation of a legal framework to the social context of populations living near borders. Finally, two examples of measurement policies, in France and in South Korea, enlighten the diversity of measurement, the specificities of developing countries and the convergences between developing and developed countries on common stakes such as trade facilitation and better use of public funds.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/818906468> # Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries
    a schema:MediaObject, schema:CreativeWork, schema:Book ;
    library:oclcnum "818906468" ;
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/dcu> ;
    library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/1182982409#Place/washington_d_c> ; # Washington, D.C.
    schema:about <http://id.worldcat.org/fast/885571> ; # Customs administration
    schema:about <http://experiment.worldcat.org/entity/work/data/1182982409#Topic/medical_public_health> ; # MEDICAL--Public Health
    schema:about <http://experiment.worldcat.org/entity/work/data/1182982409#Topic/customs_administration_developing_countries> ; # Customs administration--Developing countries
    schema:about <http://id.worldcat.org/fast/1143876> ; # Taxation
    schema:about <http://id.worldcat.org/fast/1143633> ; # Tax administration and procedure
    schema:about <http://dewey.info/class/352.44091724/e23/> ;
    schema:about <http://id.worldcat.org/fast/1242969> ; # Developing countries.
    schema:about <http://id.loc.gov/authorities/subjects/sh2010115445> ; # Taxation--Developing countries
    schema:about <http://experiment.worldcat.org/entity/work/data/1182982409#Topic/tax_administration_and_procedure_developing_countries> ; # Tax administration and procedure--Developing countries
    schema:bookFormat schema:EBook ;
    schema:contributor <http://viaf.org/viaf/256819939> ; # Thomas Cantens
    schema:contributor <http://viaf.org/viaf/271359876> ; # World Bank.
    schema:contributor <http://viaf.org/viaf/10127450> ; # Gaël Raballand
    schema:contributor <http://experiment.worldcat.org/entity/work/data/1182982409#Person/ireland_robert> ; # Robert Ireland
    schema:copyrightYear "2013" ;
    schema:datePublished "2013" ;
    schema:description "This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize the use of public resources. More than presenting "best practices" and due to the association of academics and practitioners, the case studies explore the conditions under which measurement has been introduced and the effects on the administrative structure, and its relations with the political authority and the users. By analyzing the introduction of measurement to counter corruption and improve revenue collection in Cameroon, two chapters describe to which extent the professional culture has changed and what effects have been noted or not on the public accountability of fiscal administrations. Two other chapters present experiments of uses of quantification to develop risk analysis in Cameroon and Senegal. By using mirror analysis on the one hand and data mining on the other hand, these two examples highlight the importance of automated customs clearance systems which collect daily extensive data on users, commodities flows and officials. One chapter develops the idea of measuring smuggling to improve the use of human and material resources in Algeria and nurture the questioning on the adaptation of a legal framework to the social context of populations living near borders. Finally, two examples of measurement policies, in France and in South Korea, enlighten the diversity of measurement, the specificities of developing countries and the convergences between developing and developed countries on common stakes such as trade facilitation and better use of public funds."@en ;
    schema:description "Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990s."@en ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/1182982409> ;
    schema:genre "Electronic books"@en ;
    schema:inLanguage "en" ;
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/1182982409#Series/directions_in_development_trade> ; # Directions in development. Trade
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/1182982409#Series/directions_in_development_washington_d_c> ; # Directions in development (Washington, D.C.).
    schema:isSimilarTo <http://www.worldcat.org/oclc/802319448> ;
    schema:name "Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries"@en ;
    schema:productID "818906468" ;
    schema:publication <http://www.worldcat.org/title/-/oclc/818906468#PublicationEvent/washington_d_c_world_bank_2013> ;
    schema:publisher <http://experiment.worldcat.org/entity/work/data/1182982409#Agent/world_bank> ; # World Bank
    schema:url <http://elibrary.worldbank.org/content/book/9780821397138> ;
    schema:url <http://public.eblib.com/choice/publicfullrecord.aspx?p=1109731_0> ;
    schema:url <http://ebookcentral.proquest.com/lib/columbia/detail.action?docID=1109731> ;
    schema:url <http://public.ebookcentral.proquest.com/choice/publicfullrecord.aspx?p=1109731> ;
    schema:url <http://public.eblib.com/choice/publicfullrecord.aspx?p=1109731> ;
    schema:url <http://site.ebrary.com/id/10626513> ;
    schema:url <http://www.myilibrary.com?id=414789> ;
    schema:url <http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=503244> ;
    schema:workExample <http://worldcat.org/isbn/9780821397145> ;
    schema:workExample <http://worldcat.org/isbn/9781283835398> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/818906468> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/1182982409#Person/ireland_robert> # Robert Ireland
    a schema:Person ;
    schema:familyName "Ireland" ;
    schema:givenName "Robert" ;
    schema:name "Robert Ireland" ;
    .

<http://experiment.worldcat.org/entity/work/data/1182982409#Place/washington_d_c> # Washington, D.C.
    a schema:Place ;
    schema:name "Washington, D.C." ;
    .

<http://experiment.worldcat.org/entity/work/data/1182982409#Series/directions_in_development_trade> # Directions in development. Trade
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/818906468> ; # Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries
    schema:name "Directions in development. Trade" ;
    .

<http://experiment.worldcat.org/entity/work/data/1182982409#Series/directions_in_development_washington_d_c> # Directions in development (Washington, D.C.).
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/818906468> ; # Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries
    schema:name "Directions in development (Washington, D.C.)." ;
    .

<http://experiment.worldcat.org/entity/work/data/1182982409#Topic/customs_administration_developing_countries> # Customs administration--Developing countries
    a schema:Intangible ;
    schema:hasPart <http://id.loc.gov/authorities/subjects/sh85034969> ;
    schema:name "Customs administration--Developing countries"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1182982409#Topic/medical_public_health> # MEDICAL--Public Health
    a schema:Intangible ;
    schema:name "MEDICAL--Public Health"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1182982409#Topic/tax_administration_and_procedure_developing_countries> # Tax administration and procedure--Developing countries
    a schema:Intangible ;
    schema:hasPart <http://id.loc.gov/authorities/subjects/sh85132805> ;
    schema:name "Tax administration and procedure--Developing countries"@en ;
    .

<http://id.loc.gov/authorities/subjects/sh2010115445> # Taxation--Developing countries
    a schema:Intangible ;
    schema:name "Taxation--Developing countries"@en ;
    .

<http://id.worldcat.org/fast/1143633> # Tax administration and procedure
    a schema:Intangible ;
    schema:name "Tax administration and procedure"@en ;
    .

<http://id.worldcat.org/fast/1143876> # Taxation
    a schema:Intangible ;
    schema:name "Taxation"@en ;
    .

<http://id.worldcat.org/fast/1242969> # Developing countries.
    a schema:Place ;
    schema:name "Developing countries." ;
    .

<http://id.worldcat.org/fast/885571> # Customs administration
    a schema:Intangible ;
    schema:name "Customs administration"@en ;
    .

<http://viaf.org/viaf/10127450> # Gaël Raballand
    a schema:Person ;
    schema:familyName "Raballand" ;
    schema:givenName "Gaël" ;
    schema:name "Gaël Raballand" ;
    .

<http://viaf.org/viaf/256819939> # Thomas Cantens
    a schema:Person ;
    schema:familyName "Cantens" ;
    schema:givenName "Thomas" ;
    schema:name "Thomas Cantens" ;
    .

<http://viaf.org/viaf/271359876> # World Bank.
    a schema:Organization ;
    schema:name "World Bank." ;
    .

<http://worldcat.org/isbn/9780821397145>
    a schema:ProductModel ;
    schema:isbn "0821397141" ;
    schema:isbn "9780821397145" ;
    .

<http://worldcat.org/isbn/9781283835398>
    a schema:ProductModel ;
    schema:isbn "1283835398" ;
    schema:isbn "9781283835398" ;
    .

<http://www.worldcat.org/oclc/802319448>
    a schema:CreativeWork ;
    rdfs:label "Reform by numbers." ;
    schema:description "Print version:" ;
    schema:isSimilarTo <http://www.worldcat.org/oclc/818906468> ; # Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries
    .

<http://www.worldcat.org/title/-/oclc/818906468>
    a genont:InformationResource, genont:ContentTypeGenericResource ;
    schema:about <http://www.worldcat.org/oclc/818906468> ; # Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries
    schema:dateModified "2017-12-04" ;
    void:inDataset <http://purl.oclc.org/dataset/WorldCat> ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.